Quyết định 56/2003/QD-BTC

Decision No. 56/2003/QD-BTC of April 16, 2003, prescribing the customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts

Decision No. 56/2003/QD-BTC of April 16, 2003, prescribing the customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts đã được thay thế bởi Circular no. 112/2005/TT-BTC of December 15, 2005 guiding customs procedures, customs inspection and supervision và được áp dụng kể từ ngày 01/01/2006.

Nội dung toàn văn Decision No. 56/2003/QD-BTC of April 16, 2003, prescribing the customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------

No: 56/2003/QD-BTC

Hanoi, April 16, 2003

DECISION

PRESCRIBING THE CUSTOMS DOSSIERS AND CUSTOMS PROCEDURES-CARRYING OUT PROCESS APPLICABLE TO EXPORT AND IMPORT GOODS UNDER SALE AND PURCHASE CONTRACTS

THE FINANCE MINISTER

Pursuant to Customs Law No.29/2001/QH10, passed on June 29, 2001 by the Xth National Assembly of the Socialist Republic of Vietnam at its 9th session;
Pursuant to the Government's Decree No.101/2001/ND-CP of December 31, 2002 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and the regime of customs inspection and supervision;
Pursuant to the Government's Decree No.86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts.

Article 2.- This Decision takes implementation effect 15 days after its publication in the Official Gazette. To annul Decision No.1494/2001/QD-TCHQ of December 26, 2001, Article 3 of Decision No.19/2002/QD-TCHQ of January 10, 2002 of the General Director of Customs and other guiding documents contrary to the provisions of this Decision.

Article 3.- The General Director of Customs, the heads of units under or attached to the Finance Ministry and the concerned organizations as well as individuals shall have to implement this Decision.

FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

 

REGULATION

 ON CUSTOMS DOSSIERS AND CUSTOMS PROCEDURES-CARRYING OUT PROCESS APPLICABLE TO EXPORT AND IMPORT GOODS UNDER SALE AND PURCHASE CONTRACTS
(Promulgated together with Decision No. 56/2003/QD-BTC of April 16, 2003 of the Finance Minister)

I. GENERAL PROVISIONS

1. In order to avoid overlap, the contents clearly prescribed in the Customs Law and the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing a number of articles of the Customs Law regarding the customs procedures, the regime of customs inspection and supervisions shall not be repeated in this Regulation. When implementing this Regulation, the comparison with the Customs Law and Decree No.101/2001/ND-CP mentioned above is required.

2. The customs procedures-carrying out process prescribed in Parts III and IV of this Regulation is a fundamental process applicable to export and import goods under sale and purchase contracts. For goods lots exempt from actual inspection, goods subject to the tax rate of 0% and tax-free goods, a number of steps in this fundamental process can be skipped over. At border gates where the export and import goods volumes are not great, a customs officer may perform 2 to 3 operational steps in this process in order to avoid human resource waste.

3. The heads of Customs Sub-Departments shall have to organize and direct the implementation of this Regulation. Taking direct charge of the customs procedures process is a leader of the Customs Sub-Department, who shall decide on forms and percentages of actual goods inspection and settle on spot arising problems as well as matters that go beyond the competence of the executing officers.

4. Each of the steps of declaration registration and tax calculation examination shall be assigned to one customs officer for performance, and not divided into different processes and small jobs to be performed by many people with a view to minimizing the transfer of customs dossiers to many customs officers. The heads of the procedure teams shall directly administer all steps in the process. The steps of actual goods inspection and tax calculation examination shall be directly administered by the team leaders who shall also perform some tasks prescribed at Point 6 below. The team leaders shall not do jobs already done by the executing officers. In the course of administering the affairs, if detecting any errors or violations committed by directly executing customs officers in various operational processes, the team leaders shall have to stop them in time and report such to the Sub-Department leaders in direct charge of the process for solution. For Customs Sub-Departments where exist no teams, the Sub-Department leaders shall directly administer the steps in the process.

5. Customs officers who are tasked to perform the declaration registration, actual goods inspection, tax calculation examination of any goods lots shall have to bear responsibility for their performance of tasks regarding such goods lots; if meeting with any problems beyond their jurisdiction, they must report them to the direct leaders for solution.

6. Export or import goods lots cleared of the customs procedures are goods lots certified and stamped by leaders of the Sub-Departments or team leaders with operational seal "Customs Procedures Completed" in Block No.38 of the import goods customs declarations (Form HQ2002 NK issued together with Decision No.1257/2001/QD-TCHQ of December 28, 2001), Block No.26 of the export goods declarations (Form HQ2002 XK issued together with Decision No.1257/2001/QD-TCHQ of December 28, 2001).

The certification of customs procedure completion and customs clearance for goods is prescribed as follows:

a) For goods lots subject to actual inspection but entitled to 0% tax rate or tax exemption, after the completion of actual goods inspection, the team leaders who directly administer the step of performing the actual goods inspection shall make such certification;

b) For goods lots entitled to tax exemption, 0% tax rate and actual inspection exemption, the Sub-Department leaders who take charge of the process shall make such certification immediately after deciding on inspection exemption;

c) For taxed goods lots, the team leaders who directly administer the step of tax calculation examination shall make such certification.

The decision on customs clearance for non-commercial export and import goods shall also comply with the provisions at this Point.

7. The provisions on inscribing the actual goods inspection results on the customs declaration forms:

The inscription of the actual goods inspection results on the customs declaration forms must be clear, specific and contains adequate information so that the officers examining the tax calculation can immediately check the tax calculation by the customs declarers themselves without requesting enterprises to supply more documents or enterprises and goods inspectors to make additional explanations.

a) Before inscribing in detail the inspection results, the goods inspectors are obliged to inscribe in the declaration forms the following contents:

- The inspected proportions (in percentage);

- The packing specifications: Identical or non-identical goods (inscribing in detail whether the whole goods lots are identical or not or contain how many packages, the number of packages for each type..., according to customs declarers);

- The conditions of seals (if any) and packing (Example: whether seals are kept intact or not, what are conditions of the packings...).

b) Ways of inscribing the inspection results:

- If goods are exempt from inspection, inscribing "Goods cleared of customs procedures according to the contents of declarations by customs declarers";

- If basing on the results of expertise by the expertising organizations or the results of inspection by competent State agencies, inscribing "pursuant to expertise deed/ inspection result certificate No....of date.... issued by..." and re-inscribing the conclusions of the expertising organizations/State inspection agencies in the customs declaration forms; the customs sections which decide on the customs clearance shall inscribe such results in the customs declarations.

c) Goods subject to probability inspection:

- If inspecting the whole containers, to inscribe the serial numbers of the containers, the seal numbers, lead seals of the inspected containers. If inspecting only a number of packages in containers, to inscribe the number of inspected packages, the positions of such packages in the containers (Example: outer, inner, right, left... positions in the containers) and the symbol and code of each package. In cases where goods packages bear no symbols and/or codes and cannot be distinguished from one another, the already inspected packages must be sealed or marked. The directors of the provincial/municipal Customs Departments shall prescribe the forms of marking for application in their respective units;

- If goods are unpacked, to clearly inscribe they are unpacked goods, positions of the goods portions already inspected (example, inspecting goods portions outer, inner, upper, lower...);

- If goods are identically packaged, to select any packages or suspected packages for inspection at random. If packages are non-identical, to select packages representing each type of package or suspected packages for inspection, but the inspection percentages must be ensured;

- If the inspection is conducted in percentages while goods are in complete units (example an automobile), to inspect the complete units. If the percentages of goods volume have a fraction, to round them for inspection (example: 3% of 50 packages shall be 1.5 packages which shall be rounded up to 02 packages for inspection);

- In the course of inspection, if goods inspectors deem it necessary to change the inspection percentages in order to ensure the high representation of the whole goods lots, to report such to the Sub-Department heads for change of inspection percentage. The inspection percentage change and the reasons therefor must be clearly inscribed in the customs declarations;

- When deciding on inspection forms and percentages, if there is information on suspected containers, goods packages and/or specific goods portions, the Sub-Department heads may decide on specific containers, goods packages or goods portions which must be checked by inspectors. Such decisions must be fully reflected on the customs declaration forms.

For goods lots inspected by probability method, the inspectors must bear responsibility for the inspected goods volumes while the enterprises must bear responsibility for the rest. The probability inspection must be of high representation for the whole goods lots. Therefore, the Sub-Department leaders and inspectors must heighten their sense of responsibility, efficiently use all information and experiences available and be very sensitive in deciding on the forms, percentages, measures and methods of inspection.

- Inscribing conclusions on actual export, import goods:

+ If the goods volumes under probability inspection are true to the declarations of the customs declarers, to inscribe: "Pursuant to the results of actual inspection of the above-mentioned goods packages, to conclude: Export/import goods under probability inspection are true to the declaration";

+ If the goods volumes under probability inspection are at variance with the declarations of the customs declarers, to conduct the inspection of the whole goods lots. When inscribing inspection results, to inscribe in detail the names (code) of goods items, goods volumes, their origins, quality..., actually exported/imported goods (at variance with any contents, to inscribe such contents). For other goods items which are true to the declarations of the customs declarers, to inscribe "Other goods items exported/imported as declared."

d) Goods to be entirely inspected:

- If the inspection results are true to the declarations of the goods owners, to inscribe:" Goods exported/imported as declared";

- If the inspected goods volumes are at variance with the declarations of the customs declarers, to inscribe in detail the names (codes) of goods items, goods volumes, their origins, quality... actually exported/imported goods (at variance with any contents, to inscribe such contents). The other goods items which are true to the declarations of the customs declarers, to inscribe "Other goods items exported/imported as declared."

8. Import goods must have their samples taken and kept in the following cases where:

a) The customs declarers request the sampling in service of customs declaration, the leaders of the import border-gate Customs Sub-Departments shall decide to let the customs declarers to see the goods in advance, and take their samples on the basis of the customs declarers' requests.

b) Processed goods, goods subject to compulsory sampling as provided for;

c) Import goods must be actually inspected, but the customs officers performing the actual goods inspection cannot determine the quality and codes of the goods to be sampled for analysis, classified or expertised. The sampling shall be carried out as follows:

c1. For cases of analysis, classification or expertise only for determination of payable tax amounts, if the goods owners pledge to abide by decisions of the customs offices, after the sampling as prescribed, the Customs Sub-Department leaders shall decide on the release of goods without waiting for the expertise results. This commitment must be signed by goods owners with their full names in Block No.31 of the import declaration form HQ/2002-NK or Block No.22 of the export declaration form HQ/2002-XK, that "Goods awaiting expertise results for determination of payable tax amounts, pledge to abide by decisions of the customs offices." The Customs Offices shall return to the customs declarers 01 customs declaration form (without certification "Customs procedures completed") for use as documents to be produced to other functional bodies on transportation routes. The Customs Offices shall certify the customs clearance on the customs declaration forms only when the official analysis, classification or expertise results are available;

c.2. For cases of analysis, classification or expertise for determining whether the goods can be imported/exported or not, after the sampling as prescribed, the Customs Sub-Department leaders shall decide to permit the goods owners to take back their goods for preservation if the goods satisfy the requirements of customs supervision (concretely the sealing). Goods must be affixed with customs seals when being transported to the preservation places and shall be cleared of customs procedures only when the analysis, classification or expertise results are available;

c.3. For goods items which cannot be identified by manual inspection, but are regularly imported by enterprises in service of their production (example, chemicals in leather, shoe, cosmetics, soap... production) and were expertised in the previous importations and the expertise results were accepted by the Customs Offices, no expertise shall be requested by the Customs Offices in the subsequent importation thereof (within the time limit of 6 following months). In order to avoid the abuse thereof, the Customs Sub-Department leaders shall request enterprises to make a written commitment that the import goods are the same as those previously imported and expertised, and when deeming it necessary, they may decide on unexpected inspections and expertise thereof;

c.4. For import goods subject to State quality inspection: To comply with the guidance in Joint Circular No.37/2001/TTLT/BKHCNMT-TCHQ of June 28, 2001 of the Ministry of Science, Technology and Environment and the General Department of Customs.

d) When customs declarers disagree with actual goods inspection results, they shall be allowed to take goods samples for expertise.

e) The sample taking and keeping shall comply with the current regulations.

9. The customs officers shall have to guide the customs declarers in filling in the customs procedures and relevant contents strictly according to regulations.

10. The implementation of customs procedures for export/import goods prescribed in this Regulation must be closely associated to the operations of customs control, supervision and post-customs clearance inspection.

11. This process must be associated with the application of information technology. The Customs Sub-Departments which apply informatics to carrying out the customs procedures must use the multi-functional information technology system of the General Department of Customs.

II. REGULATION ON DOSSIERS FOR CUSTOMS PROCEDURE FILL-IN

When carrying out the customs procedures for export/import goods lots, the customs declarers must submit the customs dossiers at the Customs Sub-Department offices and bear responsibility before law for the legality and validity of the customs dossiers as well as the accuracy of the declared contents in the customs declaration forms.

1. Customs dossiers for export goods:

a) Documents to be submitted:

- The export goods customs declaration form: 02 originals;

- The goods trading contract or papers of equivalent value: 01 duplicate;

- The commercial bill (if goods are subject to tax): 01 original.

b) Documents to be additionally submitted for the following cases:

- The detailed list of goods (for unidentical packaged goods): 02 originals;

- The export permit of a competent State body (for goods items on the list of goods banned from export or subject to conditional export): 01 original (for single exportation);

If this permit is used for multiple exportations, the duplicates thereof shall be submitted while the original shall be produced. The Customs Sub-Department carrying out the procedures for the first time shall grant gradual subtraction monitoring cards, affix operational stamp No.02 (issued together with Decision No.1200/2001/QD-TCHQ of November 23, 2001) on the original permits and inscribe: "Gradual subtraction card granted on day, month, year." The originals shall be returned to the goods owners and the duplicates shall be kept by the Customs Office.

- Entrusted export contract (if undertaking the entrusted export): 01 duplicate.

c) Document to be produced:

- The certificate of registration of export/import business code: 01 copy (original or duplicate).

2. Customs dossiers for import goods:

a) Documents to be submitted:

- The import goods declaration form: 02 originals;

- The goods trading contract or papers of equivalent value: 01 duplicate;

- The commercial bill: 01 original;

- The bill of lading: 01 duplicate from the original or the surrendered or the originals of the bills of lading with "copy" inscription.

b) Documents to be additionally submitted for the following cases:

- The detailed list of goods (for unidentical packed goods): 01 original and 01 duplicate.

- The import goods value declaration form (for cases of stipulating that goods are subject to value declaration): 2 originals;

- The import permit of the competent State body (for goods on the list of goods banned from import or subject to conditional import): 01 original (for single importation);

In cases where this permit is used for multiple importation, the photocopies thereof shall be submitted and the original shall be produced. The Customs Sub-Departments carrying out the first-time procedures shall grant gradual subtraction monitoring cards, affixing operational stamp No.02 (issued together with Decision No.1200/2001/QD-TCHQ of November 23, 2001) on the original of the permit and inscribe: "The gradual subtraction card was issued on day, month, year." The originals shall be returned to the goods owners and the duplicates shall be kept at the Customs Office.

- The certificate of origin (C/O) (for cases requiring the submission as prescribed): 01 original;

- The entrusted import contract (if undertaking the entrusted import): 01 photocopy;

- The written registration for goods quality inspection or inspection exemption notice issued by the State quality inspection agency (for import goods on the list of those subject to State quality inspection): 01 original;

- The written quarantine registrations issued by quarantine agencies (for import goods subject to quarantine): 01 original.

- When carrying out procedures for goods imported through seaports, the customs declarers must additionally submit the delivery order (D/O). Where the goods lots are cleared of customs procedures by the outside-border gate Customs Sub-Departments, the customs declarers may submit D/O to the Customs Sub-Departments which carry out the customs procedures or the seaport border-gate Customs Sub-Departments.

c) Documents to be produced:

- The business registration certificate: 01 copy (original or duplicate);

- The certificate of import/export business code registration: 01 copy (duplicate or original).

3. Other regulations on documents in the customs dossiers:

a) The regulations on documents which can be submitted late, supplemented, replaced, amended, dossiers awaiting expertise results shall comply with the provisions at Point 2, Article 7 of the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and the regime of customs inspection and supervision;

b) Documents in the customs dossiers, if being duplicates as prescribed, the enterprise directors or deputy-directors or the persons authorized by the enterprise directors shall certify as true copy of the originals, sign their names and affix stamps on the vouchers and take responsibility before law for the legality of those vouchers.

III. THE PROCESS OF CUSTOMS PROCEDURES FOR GOODS EXPORTED UNDER SALE AND PURCHASE CONTRACTS

Step 1: Receiving and registering the customs declaration forms and deciding on forms of actual goods inspection

1. The tasks of customs officers receiving and registering the customs declaration forms:

The reception and registration of customs declaration forms for 01 goods lot shall be performed by 01 customs officer who has the responsibility to fully perform the following tasks:

a) Inspecting the completeness and adequacy of the customs dossiers as prescribed. In case of refusing to accept the customs dossiers, to report to his/her direct leader thereon, then notify the customs declarers of the reasons therefor;

b) Inspecting the declaration according to the required contents on the customs declaration forms, documents in the customs dossiers, the compatibility of the customs declaration contents with the documents of the customs dossiers;

c) Comparing the export goods management policies with the export goods lots;

d) Entering data in the customs declaration forms into computers and registering the customs declaration;

e) Transferring the customs dossiers to the Sub-Department leaderships;

f) Making records on violations (if any) and:

- Proposing the handling of acts of violation falling under the handling competence of the Sub-Department heads; or:

- Finalizing dossiers so that the Sub-Department leaderships report to the superiors for handling of cases falling beyond the competence of the Sub-Department heads.

g) Issuing tax notices according to tax amounts calculated and declared by the customs declarers themselves for the following cases:

- Goods exempt from actual inspection;

- Goods subject to border-gate transfer.

2. Tasks of the Sub-Department leaders in charge of the process of export goods procedures:

a) To decide on forms and percentages of actual goods inspection;

b) To sanction administrative violations for cases of violation falling under the sanctioning competence of the Sub-Department heads; or to make certification in the dossiers of sanctioning administrative violations for reporting to the superiors for cases of violation falling beyond the sanctioning competence of the Sub-Department heads (if any);

c) To sign for certification of the completion of customs procedures and customs clearance for cases prescribed at Point 6.(b), Part I; or:

Transfer the dossiers to the sections which perform the tasks of actual goods inspection, tax calculation (for cases of export goods subject to tax and actual inspection);

d) To settle all problems falling beyond the competence of subordinate customs officers.

Step 2: Actual goods inspection, tax calculation examination.

This step shall be performed by a team leader. The actual goods inspection and tax calculation examination shall be performed simultaneously by two customs officers (regardless that each person performs each task). The officers performing the tasks at this Step 2 must fully perform the following jobs and take responsibility therefor:

a) For goods lots subject to inspection: To conduct the actual goods inspection according to the current regulations and decisions of the Sub-Department leaders on inspection forms and percentages; to certify the actual goods inspection results in the customs declaration forms.

b) For goods subject to tax: To examine the self-calculation of tax by customs declarers; compare the contents of tax self-declaration, self-calculation by customs declarers with the actual goods inspection results (if any) and the tax as well as price policies; to decide on adjustment of payable tax amounts (if any); to issue tax notices or tax collection receipts. The tax notification shall be effected as follows:

- Goods for which the actual inspection results are available (tax notified according to actual goods inspection results);

- Goods awaiting the analyzing, classifying or expertising results for use as basis for tax calculation (tax notified on the basis of the tax amounts calculated and declared by customs declarers themselves.

- Goods not yet cleared from customs procedures in the day (tax notified on the basis of the tax amounts calculated and declared by customs declarers themselves).

c) To transfer the customs dossiers to the team leaders directly administering the actual goods inspection and tax calculation examination for signing to certify that the goods lots have gone through the customs procedures;

d) For goods lots subject to violation recording,

- To propose the handling of violation acts falling under the handling competence of the Sub-Department heads; or

- To complete the dossiers so that the Sub-Department leaderships report to the superiors for handling of cases which fall beyond the competence of the Sub-Department heads.

e) To enter data on actual goods inspection results and tax calculation into computers;

f) To affix the operational stamp "Customs procedures completed" on export goods declarations and return them to the goods owners;

g) To transfer dossiers to tax calculating teams and re-examine the customs dossiers.

IV. PROCESS OF CUSTOMS PROCEDURES FOR GOODS IMPORTED UNDER SALE/PURCHASE CONTRACTS

Step 1: Receiving, registering the customs declaration forms and deciding on forms of actual goods inspection

1. Tasks of customs officers who receive and register the customs declaration forms:

The reception and registration of the customs declaration form for 01 goods lot shall be performed by 01 customs officer who shall have to fully perform the following jobs:

a) Checking the list of enterprises forced to carry out the customs procedures;

b) Jobs prescribed at Point 1, Step 1, Part III (from Items a to f).

2. Tasks of the Sub-Department leaders in charge of the import procedure process:

a) To decide on forms and percentages of actual goods inspection;

b) To sanction administrative violations for cases of violation falling within the sanctioning competence of the Sub-Department heads; or to make certification in the dossiers of sanctioning administrative violations for report to the superiors, for cases of violation falling beyond the sanctioning competence of the Sub-Department heads (if any);

c) To settle problems which go beyond the competence of the subordinate customs officers;

d) To sign for certification of the completion of customs procedures and customs clearance for cases prescribed at Point 6.(b),Part I; or transfer the customs dossiers to Step 2 for the goods lots subject to actual inspection; or transfer the customs dossiers to Step 3 for goods lots exempt from actual inspection.

Step 2: Actual goods inspection

This Step shall be managed by a team leader. The goods inspection must be performed by at least two customs officers who shall be responsible for the following jobs:

a) Conducting actual goods inspection under regulations and decisions of the Sub-Department leadership;

b) Certifying the actual goods inspection results on the customs declaration forms;

c) For goods lots subject to violation recording,

- Proposing the handling of violation acts which fall within the handling competence of the Sub-Department heads; or

- Completing the dossiers so that the Sub-Department leaderships shall report to the superiors for handling of cases falling beyond the competence of the Sub-Department heads.

d) Entering data on actual goods inspection results into computers;

e) Transferring the dossiers to the next operational steps as follows:

- Proceeding to Step 3 for goods lots subject to tax, customs fees so that the customs officers check the tax calculation by goods owners;

- Transferring to the team leaders directly administering the actual goods inspection of non-tax goods lots for certification of the completion of the customs procedures and customs clearance as provided for at Point 6a, Part I and return the customs declaration forms to the goods owners;

- Transferring to the Sub-Department leaders in charge of the process for settlement the cases mentioned at Point 2b, c, Step 1, Part IV.

Step 3: Tax calculation examination

This Step shall be managed by a team leader. The examination of tax calculation for a goods lot shall be performed by one officer (except the money collection to be performed by cashiers). The customs officers performing the task of tax calculation examination must fully perform and take responsibility for the following jobs:

a) On the basis of the current law provisions, the tax self-calculation by the customs declarers and the actual goods inspection results (if any), examining the determination of payable tax amounts for the goods lots; writing the customs fee receipts; issuing tax notices or tax collection receipts. The tax notification shall comply with the provisions at Step 2, Part III above.

b) Handing the tax collection receipts and fee receipts to the cashiers;

c) Entering data into computers;

d) Transfering dossiers to the team leaders directly administering the tax calculation examination for certification of the completion of customs procedures and customs clearance as provided for at Point 6c, Part I and return the customs declaration forms to the goods owners;

e) To transfer the customs dossiers to teams in charge of tax accounting and re-examining customs dossiers.

FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

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        Decision No. 56/2003/QD-BTC of April 16, 2003, prescribing the customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts
        Loại văn bảnQuyết định
        Số hiệu56/2003/QD-BTC
        Cơ quan ban hànhBộ Tài chính
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        Ngày ban hành16/04/2003
        Ngày hiệu lực01/06/2003
        Ngày công báo...
        Số công báo
        Lĩnh vựcThương mại, Xuất nhập khẩu
        Tình trạng hiệu lựcHết hiệu lực 01/01/2006
        Cập nhật4 năm trước

        Văn bản gốc Decision No. 56/2003/QD-BTC of April 16, 2003, prescribing the customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts

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